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2020 (2) TMI 1069 - AT - Service TaxImposition of penalty u/s 76 of FA - short payment of service tax - service tax paid on being pointed out - however, appellant did not pay the interest before issuance of the show cause notice, which was paid before adjudication - HELD THAT:- In the impugned order the sole reason for imposing penalty by the learned Commissioner (Appeals) is that the basic contravention of rule in this case is non-declaration of correct taxable value in their ST-3 returns for the period 2015-2016 and short payment of service tax for the said period therefore, penalty is imposable on the appellant. The appellant has paid service tax at the time of audit and during the relevant period, there were different rates of service tax payable by the appellant on the services provided. Due to that reason, the appellant could not pay service tax correctly and as pointed out by the audit, the appellant paid service tax and later on interest was also paid - the penalty under Section 76 of the Finance Act, 1994 is not sustainable against the appellant - Appeal allowed - decided in favor of appellant.
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